This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Abstract of How to dress a cloud in trousers? ? A comparative analysis of Swedish translations of Vladimir Majakovskij?s poetryIn this essay I present a comparative analysis of Swedish translations of Vladimir Majakovskij?s poems ??????? ? ??????? and ??? ???? ??????.[1]My ambition is to analyze and understand methods of translation and reasons of devices in transforming Majakovskij?s poetry into a Swedish language and context. On the basis of my theoretic perspectives (which contain fundamental problems of translation, the development of the subject ?translation? and English translations of Russian texts) I methodically execute a parallel reading of the original poems, literature concerning Majakovskij as a poet and selected, biographic literature with a concentration on the works of the Swedish translator and scientist Bengt Jangfeldt.[2]The chapters of my analysis was formed during my methodic reading of theoretic and biographic literature and creates a frame for my results: the analyze of three different kinds of transforming the Russian rhymes into Swedish, the way of translators actualizing and making poems more understandable by placing it in a different context by changing names/national clichés, the effect of using hard or vulgarized language and the inevitable transformation from Russian to Swedish when translators are showing underlying meanings in the strophes by using more poetic language, a discussion of errors in translation, implicit difficulties in Russian use of certain words and the ideology of Majakovskij?s poetry and the Swedish publication/relationship to the authorship.[1]?A cloud in trousers? and ?At the top of my voice?[2]An interview with a Russian-speaking reader is also executed for another perspective of the Russian language.

This essay is a discourse analysis of the integration politics of the different parties in the Swedish parliament and the non-parliamentary party ?the Swedish Democrats?, as it is presented on their respective web pages. The overall purpose is to problematize and shed a light on how the current discourse(s) about integration are constituted. Also of interest is how these construct our knowledge and experience of the phenomena. We furthermore want to illustrate the social consequences of such discourses on the construction and organization of identities and groups, and, as a result, the courses of action that becomes available.

In this essay a pilot study on the memory of Swedish Public Service radio news is presented. 30 subjects participated in the study, which was performed during three days, 18 to 20 of November 2013. The material which formed the basis for the study consisted three newscasts of Sweden's most popular radio newscast ?Dagens eko?, which is broadcasted live at 16.45 every day in the Public Service channels SR P1 and SR P4. The subjects listened to the broadcasts each day, and their memory of them was tested the day after each broadcast.The aim of the thesis is to find out which properties of the audience that affect how much ? and what parts ? of a newscast that the audience remember.

The essay deals with questions concerning the reasons, difficulties and subjects for rejoicing which various people experience when visiting "voluntarily" old, lonely people in the congregation of Trollhättan. What knowledge is developed and which values are formed? How is aging and solitude experienced? The visits are co-ordinated by two lay workers employed by the Swedish Church. The study is built on oral interviews in April and May 2003 from a questionaire using open questions. The research group consists of six women between 65-80 of age with 1-30 years´ experience.Inner reasons, contact with other people in similar situations, positive responses to visits, and meetings in the visiting service group seem to be the principal driving forces.

Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

The Swedish debate regarding chat control highlights a value conflict between protecting the safety of children and preserving democratic rights such as privacy and freedom of expression. This thesis examines key arguments for and against the proposed EU CSAM-regulation, analyzing them through a normative argumentation analysis method. The analysis is based on the Swedish constitution, representing the common values of Swedish society. The study reconstructs arguments from four debate articles and evaluate them according to their relevance and validity, which makes up the arguments? total evidential strength.

ABSTRACTIn this study I have analyzed, throughout a gender perspective, two textbooks Den levandelitteraturen and Upplev litteraturen which are purposed to be used as teaching materials inSwedish schools in the subject of Swedish when teaching the history of literature. The intentof this study was to provide a gender analysis of two textbooks and the focus was on thepresentations of female and male writers, because they have not been studied earlier. In thisstudy, a qualitative text analytic method was used to achieve the best results as possible.Theories used in this study were Yvonne Hirdman?s and Raewyn Connell?s theories. Hirdmanclaims that there are differences between men and women at different levels in the societywhile Connell believes that this is a myth because, according to her, men and women arepsychologically alike.

This report is an analysis of the gender representation in Swedish sports media, a comparison between sport in public service television for adults and children. The study explores the differences between the number of male and female sports in the matter of air time and also the number of male and female appearances in the TV shows. The programs studied in this report are the Swedish SVT?s Sportspegeln and Lilla sportspegeln. When we began this analysis we were under the impression that men would be over-represented, but that representation in sports television for children would be more gender equal than the adult counterpart. The result of the analysis confirmed previous studies stating that men dominate the sports programs in Swedish public service television.

The aim of this thesis is to examine how personnel working with asylum cases at the Swedish Migration Board handle their role as administrators of asylum. For the study 7 asylum administrators were interviewed and the analysis was made with influence from the method critical discourse analysis. To understand the themes in the analysis I have used Michael Lipskys theory about street-level bureaucrats. Main results from the analysis of the interviews were that the street-level bureaucrats had certain strategies for managing the difficult aspects of the job. The interviews also showed that the participating informants had difficulties with different identity positions..

This essay examines a small selection of Swedish newsreel and documentary short films, primarily travelogues, produced shortly before and after the second world war. The general aim is to expose differences in the representation of ?The Other? and the ?ethnic Swede? by applying a critical discourse analysis. The purpose is to illuminate how the material positions the latter as the norm and then contextualize this with xenophobic currents that had developed up until the middle of the twentieth century. Theoretical and methodological framework is drawn from the field of cultural studies as well as the nonfiction film.

This essay is comparing two authors and the way they make use of and explain some of the archaeological methods and artifacts through their books.The first author is the Swedish archaeologist Stig Welinder, who has written Jordbrukets första femtusen år (The First Five Thousand Years of Agriculture). The second author is the American archaeologist and writer Adrian Praetzellis, who has written the book Death by Theory.These books are very different in some ways, but not in others. The main difference is that Death by Theory is belles-lettres while Jordbrukets första femtusen år is science.Both authors explain and in some way apply the use of the terms ?artifact? and ?ethnoarchaeology?, which is the two main subjects of comparison in this essay. The way they present these subjects, through their different styles of writing, is compared and discussed.

Weekly lifestyle magazines constitute an important role for many young people these days. Their purpose is to inform and entertain a broad public within subjects such as fashion, friends, relationships, men and beauty. Frida and Veckorevyn are two big magazines that have a big influence on young women. One subject that frequently occurs is articles about men, written by women. This study focus on how (with which qualities and weaknesses) these women choose to subscribe men.

The aim of this study is to evaluate whether the working model, presented by The Swedish Floorball Federation, has been a good method to work with gender equality within Swedish floorball associations. The purpose of the The Swedish Floorball Federation?sproject was for its associations to develop a plan of action for how to act to be an equal treatment association pursuing an equal treatment sport. 13 associations answered the questionnaire study. The result show that the great majority clearly found a need of change to become more equally treating and most of those associations have somewhat of an idea how to realize those changes.